Financial

The paper explores how university financial autonomy policy information is presented and emphasized in various online newspapers using Agenda-Setting Theory and Framing Theory in the field of communication. The study analyzed 289 journalistic works from three newspapers, namely Giao duc and Thoi dai Online Newspaper, Giao duc Vietnam Online Magazine, and Dan tri Online Newspaper, covering the period from July 2017 to December 2020.

18p viengfa 28-10-2024 2 0   Download

This paper focuses on testing the applicability of various financial constraints measurements in the context of the Vietnamese market. Using a sample of non-financial quoted firms throughout 2010-2019; our paper contributes to current corporate finance literature with a novel and simple measurement of financial shortages that is effectively applicable for Vietnamese firms, namely the Age-size-cash flow- interest coverage index (ASCIC).

5p viling 11-10-2024 0 0   Download

The recent consecutive banking crises in the world have raised concerns about a global financial crisis like what happened more than a decade ago. This article research banking crises, analyzes risks in banking system and proposes recommendations to avoid banking crises.

8p vifilm 11-10-2024 2 0   Download

This study aims to explore the most popular and representave characteriscs of South Korean single women and figure out the transition of single women's images in the 2000s since the Asian financial crisis in South Korea.

8p vifilm 11-10-2024 3 0   Download

Bài viết này sử dụng mô hình hồi quy dữ liệu bảng nhằm nghiên cứu ảnh hưởng của trách nhiệm xã hội (Corporate social responsibility - CSR) đối với hiệu quả tài chính (Coporate financial performance - CFP) của 29 ngân hàng thương mại Việt Nam được niêm yết trên sàn chứng khoán từ năm 2016 – 2022.

9p vifilm 11-10-2024 4 0   Download

Nowadays, agricultural value chain financing (AVCF) is considered an effective agricultural financing approach in the world; however, its prevalence is still limited in developing countries like Vietnam. This paper aimed to analyze the financial gap between the demands and the actual credit obtained of the Seng Cu (SC) rice chain participants in Lao Cai province, Vietnam.

14p vibecca 01-10-2024 2 1   Download

The aim of this paper was to build assessment model and attest it in the case of Vietnam’s Small Medium Enterprises (SMEs) regarding manager’s knowledge in preparing the information on financial statements.

11p vibecca 01-10-2024 0 0   Download

This study attempts to examine the relationship among financial development, trade openness, natural resources rent, government expenditure, and economic growth in three Northeast Asian countries, namely China, Japan, and the Republic of Korea, between 1981 and 2020 using the fixed effect and random effect models.

14p vibecca 01-10-2024 1 0   Download

Creating credit is the main income-generating activity for banks. However, granting credit always comes with risks. Credit risk is the risk of losing part or all of a debt due to failure to pay on time or default. Credit risk is considered the most important risk affecting banking performance. Therefore, this study measured the effect of credit risk on the financial performance of Vietnamese commercial banks.

13p vibecca 01-10-2024 1 0   Download

We conducted this study to estimate the objective financial toxicity and identify the associated factors that contribute to the objective financial toxicity among patients with cancer. Methods: A cross-sectional study that included 300 patients was carried out at Hue Central Hospital, Vietnam from 09/2022 to 03/2023.

7p viengfa 29-09-2024 1 1   Download

The purpose of this paper is to analyze factors influencing banking service quality regarding supply chain finance (SCF)- evidence from Vietnam Technology and Commercial Joint Stock Bank. It is indicated that to involve financial service providers in the integrated management of supply chain is important to stimulus flows of cash, products and information

14p viormkorn 27-09-2024 3 2   Download

Previous studies have pointed out the important role of financial inclusion in the process of hunger elimination, poverty reduction, economic development and economic stabilization. This paper is an attempt to recognize the factors that contribute to the development of financial inclusion in a country.

10p viormkorn 27-09-2024 2 2   Download

This article will clearly provide definition as well as function of CBDCs by collecting information and data through official announcements or reports of each country’s central bank, which maybe helpful for policy markers’s Vietnam in monitoring financial system in technology era.

12p viormkorn 27-09-2024 4 2   Download

Converting financial statements from Vietnam Accounting Standards (VAS) to International Financial Reporting Standards (IFRS) is suitable for the world’s financial culture and financial language. Currently, the Ministry of Finance has issued Decision 345/2020/QĐ-BTC on projects applying IFRS shortly.

12p viormkorn 27-09-2024 5 2   Download

The purpose of this paper is to study the effects of tax optimization strategies used by Vietnamese companies for earning management through the use of temporary difference between accounting and taxable profit. Following the model of Cindy (2021), we leverage quantitative methods, built models and tested the impact of 08 factors on earning management (EM), tax optimization (ETR), deferred tax asset (DTA), deferred tax liability (DTL), deferred tax expense (DTE), company size (SIZE), financial leverage (LEV), return on assets (ROA), cash flow from operating activities (CFO).

13p viormkorn 27-09-2024 3 2   Download

The study which applies quantitative methods along with the support of EVIEWS software points out a statistical significance relationship. Firstly, the CS has a contrariwise impact on ROA but no effect on ROE and ROS. Secondly, among control variables (asset structure, expenditure ratio, revenue), the expenditure ratio is the only one showing a contrariwise impact on ROS and the rest has no statistical significance.

10p viormkorn 27-09-2024 7 2   Download

The term “Entrepreneurship” refers to innovative, high-risk, and rapidly expanding business ventures that frequently need a substantial cash source. Most of the initial funding comes from individual savings or family’s financial support. To evaluate the knowledge and factors affecting the entrepreneurship of young pharmacists in the Mekong Delta from May 2023 to November 2023.

9p vinatisu 29-08-2024 2 0   Download

Healthcare-associated infections (HAIs) are complex conditions that appear in any healthcare facility. They truly become an economic and financial burden for the family and healthcare service system, particularly in developing countries. To examine compliance with standard precautions among pediatric nurses and related factors.

7p vinatisu 29-08-2024 2 0   Download

In particular, the number of cases hit a record high of 200 in 2009 following the international financial crisis. TBTs are standard-related regulations that serve as trade barriers but can also positively impact trade. This study investigates the impact of China’s imposition of TBT on Korean manufacturing industry exports from 2002 to 2014.

18p toduongg 24-08-2024 4 1   Download

This study aims to examine the impact of the characteristics of the audit committee on tax avoidance in Vietnam. The article uses data of non-financial firms listed on the Ho Chi Minh City and Ha Noi Stock Exchange over the period 2010–2019. By using the FEM and SGMM estimation for panel data, the empirical results show how the characteristics of the audit committee affect tax avoidance differently.

16p toduongg 24-08-2024 2 0   Download